This study explores the role of virtual reality (VR) tours in influencing customers’ experiences and attitudes as well as their behavioral intentions toward VR tours. A research model that combines the technology acceptance model, flow theory, and social distancing is proposed to demonstrate the interrelationships among attributes of VR tours, online customer experience, customer attitude, and behavioral intention. Social distancing plays a situational role in the model. We collected 545 usable online questionnaires and used SPSS and SmartPLS to analyze the measurement model and proposed hypotheses. Attributes of the VR tour had a positive influence on the extrinsic values and intrinsic values of the customer experience. Furthermore, online customer experience was positively related to customer attitude and intention toward VR tours. In addition, social distancing influenced customer attitudes but not behavioral intention. Moreover, the results of a multigroup analysis based on country of residence suggested relevant differences between the America and Asia groups. This research extends understanding of the online customer experience of VR tours and provides empirical evidence that VR attributes enhance the extrinsic and intrinsic values of online customer experiences. It provides an integrated view of the technology acceptance model, flow theory, and social distancing and suggests that social distancing has an impact on customers’ attitude toward VR tours but no effects on their intention. The implications of these findings can help scholars and practitioners better understand consumers’ motivations and behavioral intentions to use VR tours, which will help the tourism industry boost revenue and create additional sales channels.